Section 47 in Karnataka Agricultural Income-Tax Act, 1957
47. Power to set off amount of refund against tax remaining payable.
- Where under any of the provisions of this Act, refund is found to be due to any person, the [Assistant Commissioner of Agricultural Income-Tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.], the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.], the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.] or the Commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded, or any part of that amount against the agricultural income-tax, if any, remaining payable by the person to whom the refund is due.
